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Real Property Portfolio (Follow-Up) (2025-F-33)
To assess the extent of implementation, as of May 2026, of the three recommendations included in our initial audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f33.pdfWall Street Profits for 2014 May Not Reach 2013 Level
… profitability) may not exceed the level of 2013, according to a report issued by New York State Comptroller Thomas P. … of higher noncompensation expenses, which include the cost to settle legal claims stemming from the financial … include: In March 2014, DiNapoli estimated that the average bonus (including bonus payments deferred from prior …
https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-levelDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… child. These options, which invest exclusively in low-cost Vanguard index funds, are designed to become more … for college. Additionally, the plan offers 13 individual Vanguard portfolios which enable parents to create their own … Inc. and investment management services are provided by Vanguard. The Direct Plan is available to U.S. citizens …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planReporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… and indicate their participation by checking the box that says “Participates in the Employer’s Time-Keeping … on the Resolution. Employer may omit NYSLRS registration numbers and Social Security numbers from the publicly posted Resolutions. Employer must …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesOpinion 2003-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … (line-of-duty presumption for paid firefighter) GENERAL MUNICIPAL LAW §208-b; RETIREMENT AND SOCIAL SECURITY LAW … Retirement and Social Security Law §363-d applies in the case of death benefits pursuant to General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 2005-5
… subordinate officer is increased) GENERAL MUNICIPAL LAW §207-m: If a village’s employer contribution to the New York … not entitled to any increase in compensation under section 207-m of the General Municipal Law. This is in reply to your … village for the sergeant’s plan increased and is currently 3.5% higher than the amount paid for the police chief’s plan. …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 89-30
… -- Gasoline (authority to provide to private senior citizens organization under contract) GENERAL MUNICIPAL LAW, … with a private non-profit organization to provide senior citizens bus transportation, a town may provide gasoline … You ask whether a town may contract with a private senior citizens organization to provide gasoline to the private …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 88-50
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use … and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in a capital reserve fund may be expended to fix dents and …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 88-41
… whether the town may purchase instructional equipment to be used by a private, non-profit organization in presenting … becomes whether a town fire protection program may be conducted by a private organization. Section 64(6) of the … conduct of the program is a ministerial function which may be undertaken by a private organization pursuant to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-41DiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… accidents demands that we take every measure to avoid loss of life and financial loss,” DiNapoli said. “A major … Chapter. “Demanding adequate insurance from those that transport shale oil may not only save the state’s emergency … Comptroller DiNapoli’s efforts to ensure that crude oil transport companies, not taxpayers or local towns and …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersOpinion 98-20
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of … Whether a board of fire commissioners in its discretion may provide that … newlyappointed members not be immediately assigned to the fire police squad …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 98-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether section 3008 of the PHL authorizes a fire district to provide advanced life …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Opinion 2001-9
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 98-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Opinion 2002-11
… accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For purposes of earning … twenty-five points for responding to the minimum number of calls of the emergency rescue and first aid squad, as set … however, that each call run may only be applied under one category or the other. Therefore, in those instances when …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2000-15
… a volunteer firefighter who resides in another state and is a member of an out-of-state volunteer fire department may … who, because of his or her residence or usual occupation, is regularly in the area served by a volunteer fire company or department of which he or she is not a member, may volunteer his or her services on an …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Opinion 2001-14
… for the provision of services by the village that are related to his or her village employment. Although the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Advisory Council for the Retirement System
… Action Civil Service Employees Association Robert Schneider Executive Director NYS School Boards Association …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemComptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… Poverty (Met Council), has been sentenced to one year in jail. Cohen has also paid $650,000 in restitution to Met … Obus in New York County Supreme Court to a one-year jail sentence. Cohen also paid $650,000 in restitution to Met … Friedman was convicted and sentenced to four months in jail, and ordered to pay $775,000 in restitution to Met …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorIX.1 Accounting for Federal Grants – IX. Federal Grants
… Overview The purpose of this chapter is to explain terminology, policies, and procedures used in connection with federal grant accounting, drawdowns, and … for Federal Grants The recordkeeping for individual grants is designed to conform to the provisions of the related grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overview